The professional indemnity market will welcome the recent
decision of the Supreme Court in R (on the application of
Coke-Wallis) v ICAEW, in which the Law Lords upheld the
principle of res judicata and prevented the ICAEW, the accountants
regulator, from bringing disciplinary proceedings twice in relation
to the same misconduct by an accountant. This was after the ICAEW
had failed to successfully bring charges the first time because of
a procedural error.

Although the case concerned the activities of an accountant and
his regulator, it is of general interest and significance for all
the professions, especially in the current climate of increased
regulatory attention and pressure.

Of particular interest, are the Lords' comments on the
public interest in the efficacy of the regulator's disciplinary
function. Lord Clarke expressly said that he saw the force in
principle of introducing a public interest exception to the res
judi

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